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Accounting Guidelines

​Airline Disclosure Guides (ADGs)

These Airline Disclosure Guides (ADGs) were compiled by the IATA Industry Accounting Working Group (IAWG) in association with KPMG. The ADGs cover the latest accounting practices, principally from airlines reporting under IFRS or its equivalents, to highlight key issues, judgments and disclosures made by airlines. They are designed to help in the development and analysis of airlines’ annual reports.

The four guides cover:

Hedging

Download ADG - Hedging - April 2016 (pdf)

Maintenance accounting

Download ADG Maintenance accounting- April 2016 (pdf)

Aircraft acquisition cost and depreciation

Download ADG Aircraft acquisition cost & depreciation - April 2016 (pdf)

Segment reporting

Download ADG Segment reporting - April 2016 (pdf)

IAWG Accounting Guides

These guidance documents were compiled by the IATA Industry Accounting Working Group (IAWG) in association with advisors from international accounting firms. They cover specific issues that the IAWG believe may cause diversity in practice. They are not prescriptive and simply provide a means to share the views of a group of accounting professionals within the airline industry on the specific topics addressed.​​

IFRS 9, Hedging

IFRS 15, Revenue from Contracts with Customers - version 2

IFRS 16, Leases - version 1

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